Generally, yes if you work in a RITA municipality that has an exemption. Complete the Form 10A and follow the directions for Claim Reason Number 1.

NOTE: Exceptions to the 18 years of age or older exemption exist. For more information, visit the RITA Municipalities, select the RITA municipality in which you worked and review the Special Notes section that relates to the appropriate tax year.

If the employment municipality is a RITA member, fill out the Form 10A, Line 5 ("Amount of over withholding you want applied to your individual or joint account.....") to apply the overpayment to your resident tax balance.

If the employment municipality is not a RITA member, you need to contact that taxing authority and pay RITA the additional tax owed to your resident municipality.

For Tax Year 2018, the unreimbursed employee expense (Form 2106) deduction has been eliminated for federal income tax purposes for most employees and municipal income tax refunds for this reason are not available for most employees.

Qualified performing artists, fee-basis state or local government officials and employees with impairment-related work expenses may still claim a refund for this reason. Complete the Form 10A, Claim Reason Number 2 and submit a copy of page 1 of your Federal Form1040 and Federal Form 2106.

For Tax Year 2017 and prior, complete the Form 10A and follow the directions for Claim Reason Number 2.

No. Stock options are taxable unless they have been specifically exempted by your work and/or resident municipality. For more information, visit the RITA Municipalities, select the municipality and review the Special Notes section that relates to the appropriate tax year.